They are both equivalent to 1, so they are equal.
Answer: 300
You need to change 9% into a decimal so it would be 0.09
Then divide 27 ÷ 0.09 = 300
So 9% of 300 is 27
Since the number before the number in the tenth place (7) is greater than 5 (8), you will be rounding up. So your answer is 9.80